Does anyone know where I can find the current exact income tax rates for Spain/Catalunya?  I am creating a spreadsheet for day-to-day internal control of my son’s business.  (His gestor produces the definitive figures, but later.)  He swears that they are not published, and that calculations can only be done via Hacienda’s online .exe file.  I don’t believe this.  Any offers?  V. grateful for any pointers.

Hola, I know the problem for some reason that I cannot fathom (and I am married to one) the Spanish dont seem to take the approach we do with straight forward tax tables!! Try http://www.spainaccountants.com. Also its worth investing in the book You and the Law in Spain by David Searl make sure you get the latest version (2006/2007) - in my opinion many books on Spain are either out of date or were wrong in the first place but this one is good and the author writes regularly for various publications including the Solbank magazine (which can be found online)
Good luck